This specs are wrong or who has filled it might had mistaken with the old D10. The output resistor has the code 30XWell, Toppings states 100Ohms for the D10s:
TOPPING D10S ES9038Q2M Digital to Analog Convertor (DAC)
Description: TOPPING D10S is a USB DAC with Line out, Optical and Coaxial output. It use XMOS(XU208) + ES9018K2M + OPA2134 and customized Thesycon driver(Windows) to support maximum PCM384kHz/32bit and DSD256(Native) decode and display the format & sampling rate by indicator. D10S also provide...shenzhenaudio.com
D10B (which I personally own) output impedance is lower with 88Ohms (diffentiall, so 44Ohms per output) -- a passive T-filter with 22R resistors actually.